Under CPA Canada Handbook, Part II (ASPE), Section 1590, what is the appropriate accounting treatment of the acquisition cost of a business combination is less than the fair value of the identifiable net assets? Multiple Choice O Record an amount for negative goodwill in the liability section of the consolidated balance sheet O Reduce the fair value of consolidated non-monetary assets by the amount that would be recognized as negative goodwill O Record an amount for negative goodwill in the equity section of the consolidated balance sheet O Reduce the amount of goodwill otherwise recognized from the acquisition to zero and recognize any excess as again